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Coupa Success Portal

France

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Introduction

The French VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.

When setting up your remit-to address, your VAT ID must be in the following format: FR 99 999 999 999, FR X9 999999999, FR 9X 999999999, or FR XX 999999999.

All tax amounts must include the alternateAmountand alternateCurrency attributes. The alternate currency must be set to EUR. See Providing Amounts in Local Currency for more info.

Additionally, one of the following sentences must be included:

  • TVA sur les encaissements
  • TVA sur les debits

These should be added in a <Comment> tag on the first invoice line.

Invoice Content Requirements

Invoice Content Field Mandatory/Conditional Comments
Supplier Name Mandatory The full name of the supplier
Supplier Address Mandatory The address of the supplier
Supplier VAT ID Mandatory The VAT ID-number of the supplier
Supplier Fiscal Rep. Name Conditional The supplier's tax representative's name
Supplier Fiscal Rep. Address Conditional The supplier's tax representative's Address
Supplier Fiscal Rep. VAT ID Conditional The supplier's tax representative's VAT ID
Supplier Co. Reg. Num. Mandatory The supplier's Company Registration Number (or number of registration for a branch)
Supplier Place of Reg. Mandatory A precise indication of the seat of the company
Supplier Issued Shared Capital Mandatory  
Buyer  Name Mandatory The full name of the supplier
Buyer  Address Mandatory The address of the buyer
Buyer  VAT ID Conditional The VAT ID-number of the buyer
Buyer  Fiscal Rep. Name Conditional The buyer's tax representative's name
Buyer Fiscal Rep. Address Conditional The buyer's tax representative's Address
Buyer Fiscal Rep. VAT ID Conditional The buyer's tax representative's VAT ID
Invoice Date Mandatory The date of issue of the invoice
Date of Supply (Tax Point Day) Conditional The date of the supply of the goods/services
Date of Delivery Mandatory  
Invoice Number Mandatory The number under which the invoice is mentioned in the sales journal of the supplier.
Original Invoice Number Conditional  
Date of Payment Mandatory The sequential number, based on one or more series, which uniquely identifies the invoice.
Currency Mandatory  
Nature of Tax Mandatory  
Net Total Mandatory Amount payable (VAT excluded)
Gross Total Mandatory Amount payable (VAT included)
Exchange Rate Conditional The value of local currency for the purpose of conversion to EUR
Quantity Mandatory The quantity of the goods supplied or the extent and nature of the services rendered.
Description Mandatory The description/nature of the goods or services
VAT Rate Conditional Applicable VAT rate (per good/service)
VAT Amount Conditional VAT Payable
VAT Amount per VAT rate applied Conditional VAT Payable per applicable VAT rate used on the invoice (cf. above " VAT rate")
Unit Price Mandatory Exclusive of VAT
Late Payment Penalties Conditional  
Late Payment Penalty terms Conditional  
Early Payment Discount terms Conditional  
Discount Amount Conditional Granted at the time of the transaction
Reference to the reverse charge mechanism Conditional  
Reference in case supply is exempt from VAT Conditional  
Cash Accounting Scheme Conditional Cash Accounting means that tax become due on the payment of the invoice as opposed to VAT on debit which is where VAT is due on the issuance of an invoice.  France is unique across Europe in that the cash accounting scheme is the default position for the provision of services.  For more information on the way Coupa handles this requirement please go here.
Margin scheme reference Conditional  
Tax law reference Conditional The reference to Article of the French Tax Code or the EU Directive 2006/112/EC which exempts from VAT.

Extrinsic fields

The following extrinsics are required to send a compliance-assured French invoice. You may require additional extrinsics specific to your industry or billing situation:

  • EarlyPaymentProvisions
  • LatePaymentPenalties
  • ExchangeRate
  • PrePaymentDate (This is the "Date de Paiement" and it does not reference pre-payment.)

See Adding Extrinsics to Your Invoice for more info

Example invoices

Article type: Reference